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Madras High CourtWP/7046/2024dismissed as infructuous

M/S.R And P Partners v. Additional/ Joint/Deputy/ Assistant Commissioner Of Income Tax,

2024-09-12Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 12.09.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.No.7867 of 2024 M/s.R and P Partners, A Registered Partnership Firm, Represented by its Partner, M.S.Murali, Having its Principal Office at, New No.315 (Old No.152), 2nd Floor, Thambu Chetty Street, Chennai 600 001 ... Petitioner Vs.

1.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax Income-Tax Officer, National e-Assessment Centre, Delhi.

2.Assistant Commissioner of Income Tax, Non-Corporate Circle 11(1) Chennai, BSNL Building, 2nd Floor, Income Tax Office- BSNL Tower, No.16, Greams Road, Chennai 600 034.

... Respondents 1/4

Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the 2nd respondent in DIN & Order No.ITBA/REC/S/154_1/202122/1036670458(1) and quash the order dated 30.10.2021 passed therein and direct the 2nd respondent to pass appropriate orders on merits after giving reasonable opportunity of personal hearing to the petitioner herein.

For Petitioner : Ms.Hema Muralikrishnan For Respondent : Dr.B.Ramaswamy, Senior Standing counsel

ORDER

This writ petition has been filed challenging the impugned order dated 30.10.2021 passed by the 2nd respondent.

2. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the prayer in this writ petition has become infructuous and hence, he requests this Court to dismiss this 2/4

petition.

3. Recording the above submission, this writ petition is dismissed as infructuous. Consequently, the connected miscellaneous petition is also closed. No costs.

12.09.2024 Speaking/Non-speaking order Index : Yes / No nsa To 1.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax Income-Tax Officer, National e-Assessment Centre, Delhi.

2.Assistant Commissioner of Income Tax, Non-Corporate Circle 11(1) Chennai, BSNL Building, 2nd Floor, Income Tax Office- BSNL Tower, No.16, Greams Road, Chennai 600 034.

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KRISHNAN RAMASAMY.J., nsa & W.M.P.No.7867 of 2024 12.09.2024 4/4